JURNAL AKUNTANSI DAN AUDITING
Volume 12, Nomor 1, Tahun 2015

KEKAYAAN INTELEKTUAL DI UNIVERSITAS: SEBUAH STUDI DESKRIPTIF

Yustina, Andi Ina (Unknown)



Article Info

Publish Date
15 Apr 2015

Abstract

This paper briefly discusses about intellectual capital in university. Intellectual capital is intangible asset that is likely to be more difficult to evaluated because it can not be quantified objectively (non-financial objective).Intellectual capital consist of three dimension: human capital, organization capital, and social capital. Each of this dimension have several indicators that can be used by university in calculating all the intellectual capital. This paper is important to describe all the indicators of intellectual capitalin order to provide value-added outcomes for all parties, either internal and external university. Clear indicator and proper in reporting intellectual capital, university will show the good performance of its human resources.

Copyrights © 2015






Journal Info

Abbrev

akuditi

Publisher

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...